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Influence of Accounting Norms on Dividend Policies in the Czech Republic
[Vliv účetních norem na koncept dividendové politiky v České republice]

Author

Listed:
  • Jana Ištvánfyová
  • Jiří Pelák

Abstract

The paper focuses on distribution of unrealized profits. It identifies arguments for such a discussion. Substance of creditor protection, equivalent rights for shareholders and creditors, capital maintenance concepts and accounting aspects of these phenomena are discussed. The paper clearly states and distinguishes the position of accounting and law and identifies relationships between both systems. Authors tend to distribution of unrealized profits for sufficient creditor protection under contemporary capital maintenance concept.

Suggested Citation

  • Jana Ištvánfyová & Jiří Pelák, 2010. "Influence of Accounting Norms on Dividend Policies in the Czech Republic [Vliv účetních norem na koncept dividendové politiky v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(1), pages 37-47.
    • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:1:id:57:p:37-47
    DOI: 10.18267/j.cfuc.57
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    More about this item

    Keywords

    Dividend per share; Preservation of capital; Distributions to shareholders; Creditor protection; Dividenda; Zachování majetkové podstaty; Rozdělování zisku; Ochrana věřitelů;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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